In recent years, a magnetic random access memory (MRAM), which is one of nonvolatile memories, has attracted attention as a next generation semiconductor memory device. As a cell of the MRAM, a tunnel magnetoresistive element having a structure in which a tunnel insulating layer is sandwiched between two ferromagnetic layers (magnetic layers) is expected as a device which is closest to practical use because it has a high magnetoresistance change rate (see Patent Document 1). As the tunnel insulating layer constituting the tunnel magnetoresistive element, magnesium oxide (MgO), which is a material having a high magnetoresistance change rate, has attracted attention.